For family units with more than eight members, add the following amount for each additional family member: $6,240 for the 48 contiguous states, the District of Columbia and outlying jurisdictions; $7,800 for Alaska; and $7,170 for Hawaii.

The term "low-income individual" means an individual whose family's taxable income for the preceding year did not exceed 150 percent of the poverty level amount.

The figures shown under family income represent amounts equal to 150 percent of the family income levels established by the Census Bureau for determining poverty status. The poverty guidelines were published by the U.S. Department of Health and Human Services in the Federal Register on January 22, 2015.